انخفاض اسعار النفط و الاجراءات اللازمة لتقليل تأثيرها على الموازنة العامة في العراق,
2015
جامعة القادسية/كلية الادارة والاقتصاد
انخفاض اسعار النفط و الاجراءات اللازمة لتقليل تأثيرها على الموازنة العامة في العراق, حيدر كاظم مهدي
Muthanna Journal of Administrative and Economics Sciences
المستخلص :يشكل مورد النفط احدى الموارد المهمة و الاساسية في تمويل موازنة الدولة و ان اي خلل يصيب هذا المورد سوف يلقي بـتأثيراته على الموازنة , و بالتالي اصبحت الموازنة العامة مرتبطة بأسعار و حجم انتاج النفط الخام , و قد لعبت عوامل عدة في احداث تغيرات في اسعار النفط منها عوامل المضاربة و العوامل السياسية و الاقتصادية , فقد وصل سعر برميل النفط مع بداية عام 2015 حوالي 50 دولار للبرميل مما شكل عبىء كبير على الموازنة العامة على اعتبار ان الايرادات المتحققة من تصدير النفط هي المحرك الاساسي لعجلة التنمية و ادارة كل قطاعات الدولة و قد تناول …
Graduate Bulletin, 2015-2016,
2015
Minnesota State University Moorhead
Graduate Bulletin, 2015-2016, Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
An Analysis Of Corporate Social Responsibility And Corporate Social Responsibility Reporting,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
An Analysis Of Corporate Social Responsibility And Corporate Social Responsibility Reporting, Anna Claire Wammack
Honors Theses
The purpose of this thesis is to present an overview of corporate social responsibility (CSR) and CSR reporting. The research done in preparation of this report was done by reviewing articles and professional reports and surveys on the topic of CSR. The report defines CSR and examines several surveys of businesses to see what the current CSR trends are. Next, government initiatives and expenditures related to CSR are described and quantified. The report continues by describing the benefits and format of CSR reporting and attestation. Other areas of business and CSR are studied such as CSR investing and consulting. Lastly, …
Occupational Fraud: A Survey,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
Occupational Fraud: A Survey, Elizabeth Carroll
Honors Theses
This paper examines the issue of occupation fraud in today's corporations. It provides an overview of the types of occupational fraud and how they usually occur. This paper also explains the attributes of the typical fraudster and describes warning signs that management should look out for in their company. It analyzes the regulations and polices put into place to combat the growing issue of fraud. It also provides a look at cyber-fraud, which is an increasing problem due to society's reliance on technology. It explains why fraud prevention is so important in corporations, whether small or large, and emphasizes the …
Why Good Financial Records Are Worth The Effort,
2015
University of Nebraska at Omaha
Why Good Financial Records Are Worth The Effort, Sara Bennett
White Papers
Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States,
2015
University of New Hampshire, Durham
A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume
Honors Theses and Capstones
Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …
The Dow 30’S Compliance With The Provisions Of Sfas 159 And 157 For Investments In Equity Securities,
2015
Embry Riddle Aeronautical University
The Dow 30’S Compliance With The Provisions Of Sfas 159 And 157 For Investments In Equity Securities, Veliota Drakopoulou
Publications
Although, SFAS 159 has raised the bar for disclosure requirements and improved investors, analysts, and financial statement users understanding of managements’ rationale for implementing the Fair Value Option (FVO) for equity securities, it has been criticized to prospect entities to structure transactions that are intended to lever a specific accounting effect. Companies by appointing the fair value option for underwater investments in certain securities can move those securities from the available-for-sale and held-to-maturity categories into the trading category and record the unrealized losses as an essential portion of the cumulative-effect adjustment to retained earnings without reproducing any losses on the …
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning,
2015
Department of Accounting and Information Systems, Cork Institute of Tecnology, Cork, Ireland.
The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan
Theses
The benefits of work experience in accounting education have been examined extensively in the academic literature. Extant literature cites skills development, putting knowledge into action, improved academic results, increased focus on study and career path and enhanced employability as the main benefits to students. Other than research on the impact on academic results, there is a dearth of research on the impact of work experience on students’ view of learning. In research conducted in Ireland, Byrne and Flood (2004) concluded that the majority of third-level accounting students only have a surface-level view of learning and that this will not be …
Directory Of Accounting Faculty, Academic Year 2015-2016, 38th Edition,
2015
University of Mississippi
Directory Of Accounting Faculty, Academic Year 2015-2016, 38th Edition, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Ceo Compensation And Tax Loss Carrybacks,
2015
Louisiana State University and Agricultural and Mechanical College
Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun
LSU Doctoral Dissertations
Erickson, Heitzman, and Zhang’s (2013) results indicate that firms engage in tax-motivated loss recognition to offset previously recorded income. Since tax and financial income by design is linked (Guenther, Maydew, and Nutter 1997), net operating loss reporting can impose significant costs on CEOs who have to recognize similar losses for financial reporting purposes. As a result, firms must motivate the CEO to accelerate loss recognition if the firm expects to benefit from the cash inflows generated by the tax refund. In the current study, I examine whether CEO cash-based compensation increases to offset the potential negative costs that can arise …
Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure,
2015
Marquette University
Negativity Bias In Investors’ Reactions To Board Of Directors’ Risk Oversight Disclosure, Ikseon Suh, Joseph Ugrin
Accounting Faculty Research and Publications
This study investigates how disclosure of the board of directors’ leadership and role in risk oversight (BODs oversight disclosure) influences investors’ judgments when information on risk exposures is disclosed. The theoretical lens through which we examine this issue involves negativity bias. Sixty-two stock market investors who engage in the evaluation and/or investment of stocks on a regular or professional basis participated in our study. Our results reveal that the addition of BODs oversight disclosure (positive information) does not carry significant weight on investor judgments (i.e., attractiveness and investment) when financial statement disclosures indicate a high level of operational and financial …
Responsible Accounting For Stakeholders,
2015
University of Richmond
Responsible Accounting For Stakeholders, Jeffrey S. Harrison, Joyce Van Der Laan Smith
Management Faculty Publications
Through a critique of existing financial theory underlying current accounting practices, and reapplication of this theory to a broad group of stakeholders, this paper lays a normative foundation for a revised perspective on the responsibility of the public accounting profession. Specifically, we argue that the profession should embrace the development of standards for reporting information important to a broader group of stakeholders than just investors and creditors. The FASB has recently moved in the opposite direction. Nonetheless, an institution around accounting for stakeholders continues to grow, backed by a groundswell of support from many sources. Based on institutional theory, we …
Corporate Social Responsibility: Do Companies Have Consciences?,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
Corporate Social Responsibility: Do Companies Have Consciences?, Rachel Victoria Nieters
Honors Theses
The first part of this thesis is a report that provides information on a wide variety of topics pertaining to Corporate Social Responsibility (CSR), particularly those that would be of interest to the accounting industry. All information in this report was gathered through review of research already done by prominent persons and entities in the CSR field. CSR is a combination of both environmental and social factors. In addition to government initiative support, there are a multitude of inherent benefits of CSR, as well as benefits that can only be gained through good CSR marketing. There are also costs, which …
Royal Caribbean International: Financial Analysis And Recommendations,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
Royal Caribbean International: Financial Analysis And Recommendations, Reagan Huey
Honors Theses
Royal Caribbean Cruises, Ltd. is an international cruise line that is publically traded on the New York Stock Exchange. It is the second largest cruise line in the world, controlling five brands, 42 ships, and contracts for many more. Royal Caribbean also has part ownership of TUI Cruises and related assets through a 50 percent joint venture. Their headquarters are in Miami, Florida, but the company offers cruises to over 490 destinations in all seven continents. Departure points across the globe allow the company to reach nearly every existing market. Using a strategy of innovation and increasingly lavish offerings, Royal …
A Study Of Earnings Managent And Financial Statement Reporting Issues Surroding Public Traded Corporations,
2015
University of Mississippi. Sally McDonnell Barksdale Honors College
A Study Of Earnings Managent And Financial Statement Reporting Issues Surroding Public Traded Corporations, Juntao Wu
Honors Theses
The purpose of this paper is to study some publicly traded companies' financial reporting systems. I chose four companies in different industries to conduct a series of analyses and evaluations. In Section One, the quality of these companies' financial reporting systems is carefully examined and evaluated. First, I discuss some potential earnings management strategies that managers from different departments tend to adopt. Next, some of the chosen companies' important policies, such as revenue recognition, are compared with industrial standards or relevant policies from competitors. In addition, earnings management and financial reporting issues that relate to income taxes are discussed separately. …
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry,
2015
Walden University
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Walden Dissertations and Doctoral Studies
Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean …
The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective,
2015
University of New Hampshire - Main Campus
The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour
Honors Theses and Capstones
No abstract provided.
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation,
2015
Walden University
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Walden Dissertations and Doctoral Studies
In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action …
"Lean"Ing Towards Improvement,
2015
The University of Akron
"Lean"Ing Towards Improvement, Katie Wojciechowski
Williams Honors College, Honors Research Projects
According to Balzer (2010) and Liebtag (2014), Lean Six Sigma is ubiquitous in the workforce, including areas of higher education institutions and accounting firms. Lean Six Sigma is primarily prevalent in areas of healthcare and manufacturing. Having knowledge in Lean Six Sigma can drastically improve the way people think about implementing and evaluating projects and processes. This paper describes research conducted, applied, and executed to help departments within the Division of Student Success at The University of Akron. These departments have significantly reduced the amount of waste and are now producing more revenue due to the Lean Six Sigma processes …
Taxation On Morals,
2015
The University of Akron
Taxation On Morals, Alex J. Fulop
Williams Honors College, Honors Research Projects
This paper discusses five (5) tax topics and their relationship to the government attempting to influence taxpayer behavior. These topics include the charitable contribution deduction, excise taxes, §179 deductions, the first-time homebuyer credit, and soil, water, and endangered species conservation expense deductions. The above aspects of tax law are the government’s way of encouraging some behaviors and discouraging others. I believe that doing so is well within the government’s rights to do. However, I also think that encouraging moral actions is different from requiring them, and they certainly should not be required.
